Attestwire › Rule reference › ATW-VAT-RATE-FRACTION

ATW-VAT-RATE-FRACTION A VAT rate is a percentage: 19% is 19, not 0.19

noun · Attestwire · warning · BT-152

For a sample invoice, the library reports: lines[0] has a VAT rate of 0.19 in category S (Standard rated), which the invoice states as 0.19%. VAT rates are percentages and no EU VAT rate is below 1%, so this is usually a rate kept as a fraction and passed through unconverted: as a percentage, 0.19 is 19%.

Business term

BT-152

Severity

warning

The fix

If you meant 19%, set lines[0].vatRate to 19: multiply a rate your system stores as a fraction by 100 before it reaches the invoice. If 0.19% really is the rate, leave it; this is a warning, and the regulation allows the value.

A passing value

"vatCategory": "S", "vatRate": 19

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "ATW-VAT-RATE-FRACTION",
  "field": "BT-152",
  "severity": "warning",
  "message": "lines[0] has a VAT rate of 0.19 in category S (Standard rated), which the invoice states as 0.19%. VAT rates are percentages and no EU VAT rate is below 1%, so this is usually a rate kept as a fraction and passed through unconverted: as a percentage, 0.19 is 19%. On 150.00 EUR that is 0.29 of VAT; at 19% it would be 28.50.",
  "fix": "If you meant 19%, set lines[0].vatRate to 19: multiply a rate your system stores as a fraction by 100 before it reaches the invoice. If 0.19% really is the rate, leave it; this is a warning, and the regulation allows the value.",
  "example": "\"vatCategory\": \"S\", \"vatRate\": 19",
  "xpath": "/ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent",
  "docsUrl": "https://github.com/attestwire/en16931#not-implemented-yet"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.